Reduce the fraction $\frac{54}{20}$ to lowest terms by extracting and canceling out $2$.
$$40\sqrt{\frac{27}{10}}$$
Rewrite the square root of the division $\sqrt{\frac{27}{10}}$ as the division of square roots $\frac{\sqrt{27}}{\sqrt{10}}$.
$$40\times \frac{\sqrt{27}}{\sqrt{10}}$$
Factor $27=3^{2}\times 3$. Rewrite the square root of the product $\sqrt{3^{2}\times 3}$ as the product of square roots $\sqrt{3^{2}}\sqrt{3}$. Take the square root of $3^{2}$.
$$40\times \frac{3\sqrt{3}}{\sqrt{10}}$$
Rationalize the denominator of $\frac{3\sqrt{3}}{\sqrt{10}}$ by multiplying numerator and denominator by $\sqrt{10}$.